Crane Company uses the FIFO method to calculate equivalent units. It has 2200 units in beginning Work in Process, 15% complete as to conversion costs and 60% complete as to materials costs, 24000 units started, and 2600 units in ending Work in Process, 25% complete as to conversion costs, and 70% complete as to materials cost. How much are the equivalent units for materials under the FIFO method?

24100

24000

25420

26200